MN SF3804

Modifies the definition of protected income property assessment data by removing "verified net rentable areas or net usable areas" from the list of private/nonpublic data and changing terminology from "vacancy factors" to "vacancy rates"

Prohibits government authorities from denying legal discovery requests for income property assessment data solely because the data is classified as private or nonpublic, while requiring parties to use such data only for the legal proceeding and not disseminate it to uninvolved persons

Mandates that Tax Court issue protective orders before parties can use, file, or admit income property assessment data as evidence, protecting it from public disclosure, dissemination, access, and use

Expands the definition of "assessor's records" available for discovery in property tax proceedings to include any data classified under section 13.51, regardless of whether it relates to the specific property being contested

Replaces automatic petition dismissal for failure to submit required income property information with a 30-day cure period after written notice of deficiency from the assessor, and removes the defense that petitioners were unaware of submission requirements